Статті в журналах: "Charitable donations"

1

Peloza, John, and Piers Steel. "The Price Elasticities of Charitable Contributions: A Meta-Analysis." Journal of Public Policy & Marketing 24, no. 2 (September 2005): 260–72. http://dx.doi.org/10.1509/jppm.2005.24.2.260.

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Tax deductibility has been recognized as a motive for charitable donations. This article considers charitable donations as purchases that consumers make, and it examines the effects of changes in the tax deductibility (i.e., the price of donating) on charitable donations. The meta-analysis includes approximately four decades of estimates of the price elasticity of charitable giving. The authors discuss implications for policy makers and the marketers of charities.

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Lin, Ting-Ling, Heng-Yih Liu, Chi-Jui Huang, and Yu-Chiung Chen. "Ownership structure, board gender diversity and charitable donation." Corporate Governance: The International Journal of Business in Society 18, no. 4 (August 6, 2018): 655–70. http://dx.doi.org/10.1108/cg-12-2016-0229.

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Purpose This paper aims to examine the effect of ownership structure and board gender diversity on charitable donations for a group of listed electronics companies in Taiwan. Design/methodology/approach Using linear regression analysis, this paper analyses the ownership structure, board gender diversity and charitable donations of 380 Taiwanese electronics companies (2011-2013). Findings While domestic institutional investors, such as domestic mutual funds and corporate investors, take more of agency logic view, it negatively impacts on charitable donations. However, the empirical findings of this paper indicate that board gender diversity with the critical number of female directors was positively related to charitable donation. Thus, it is clear that female directors reaching critical numbers were taking more of a stakeholder view of institutional logic, emphasizing the balance of interests of internal and external stakeholders. Research limitations/implications This paper is limited to selected Taiwanese electronics companies over a two-year time frame, and charitable donations are the only proxy of corporate social responsibility (CSR) activity. The paper suggests that, as predicted by stakeholder theory and critical mass theory, companies with boards composed of at least three female directors make higher charitable donations. Practical implications This paper indicates that female directors on the board should have more voices on the board regarding the necessity and importance of CSR. Originality/value The paper contributes to existing literature by looking into the effects of ownership structure and board gender diversity on charitable donations.

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van Doorn, Janne, Marcel Zeelenberg, and Seger M. Breugelmans. "The impact of anger on donations to victims." International Review of Victimology 23, no. 3 (June 6, 2017): 303–12. http://dx.doi.org/10.1177/0269758017710819.

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This article investigates if and when anger appeals (communications that elicit anger in people), can be used to increase donations to charity. In an experimental study the idea was tested that anger leads to higher charitable donations, under the condition that people can restore equity with that donation (i.e., restore the harm done to the victim). Results indeed show that when one’s donation serves a specific restorative function (i.e., compensates the suffering of women so that they can start a new life) as compared to a non-restorative function (i.e., offers help in special crisis centers for women, to alleviate their suffering and not worsen their situation), angry participants donated more to charity. This difference was absent when people did not experience anger. Furthermore, angry people donated more to the restorative charity than people not experiencing this emotion. The effect of anger on charitable donations occurred independently from people’s empathic concern. These results thus suggest that anger can act as an emotional appeal in soliciting charitable donations.

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4

Kades, Eric. "The Charitable Continuum." Theoretical Inquiries in Law 22, no. 1 (January 1, 2021): 285–334. http://dx.doi.org/10.1515/til-2021-0011.

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Abstract There are powerful fairness and efficiency arguments for making charitable donations to soup kitchens 100% deductible. These arguments have no purchase for donations to fund opulent church organs, yet these too are 100% deductible under the current tax code. This stark dichotomy is only the tip of the iceberg. Looking at a wider sampling of charitable gifts reveals a charitable continuum. Based on sliding scales for efficiency, multiple theories of fairness, pluralism, institutional competence and social welfare dictate that charitable deductions should in most cases be fractions between zero and one. Moreover, the Central Limit Theorem strongly suggests that combining this welter of largely independent criteria with the wide variety of charitable gifts results in a classic bell-shaped normal curve of optimal deductions, with a peak at some central value and quickly decaying to zero at the extremes of 0% and 100%. Given that those are the only two options under the current tax code, the current charitable deduction regime inevitably makes large errors in most cases. Actually calculating a precise optimal percentage for each type of charitable donation is of course impractical. This Article suggests, however, that we can do much better than the systematically erroneous current charitable deduction. Granting a 100% deduction only for donations to the desperately poor, along with 50%, 25%, and 0% for gifts yielding progressively fewer efficiency, fairness, pluralism, and institutional competence benefits, promises to deliver a socially more desirable charitable deduction.

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5

Einolf, Christopher J., Hillary Darville Curran, and Katie C. Brown. "How Married Couples Make Charitable Giving Decisions." Nonprofit and Voluntary Sector Quarterly 47, no. 3 (March 14, 2018): 657–69. http://dx.doi.org/10.1177/0899764018757027.

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This research note reports the results of interviews with 29 married couples about how they make charitable giving decisions. Most couples in the sample made decisions about donating small amounts separately and large amounts jointly. Most couples engaged in cooperative, not competitive, bargaining, as they tended to support the same charities and rarely disagreed about giving decisions. When couples did disagree, it was usually about the amount given, not the target, for large donations, and the target, not the amount given, for small ones. Sometimes one partner would act as the “gas pedal” and tend to want to donate money, while their spouse would act as the “brakes” and argue in favor of making a smaller donation or no donation. Cooperative bargaining also marked the process of increasing a donation, as one spouse would make a small initial decision and would later consult with the other about increasing the amount.

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6

Rai, Dipankar, Chien-Wei (Wilson) Lin, and Chun-Ming Yang. "The effects of temperature cues on charitable donation." Journal of Consumer Marketing 34, no. 1 (January 9, 2017): 20–28. http://dx.doi.org/10.1108/jcm-07-2015-1505.

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Purpose This paper aims to investigate how the perception of physical coldness (vs warmth) influences consumers to make charitable donations. Design/methodology/approach Three experiments were conducted involving charitable donation scenarios. Findings Studies demonstrate that cold (vs warm) temperature cues result in greater intentions to donate to charities. Specifically, cold (vs warmth) cues activate the need for social connection which, in turn, motivate consumers to donate more money to charities. Furthermore, this effect holds even when the actual temperature instead of temperature cues is changed, and participants’ actual donation behavior instead of donation intentions is measured, thereby, strengthening the findings of this paper. Research limitations/implications Boundary conditions associated with the effect of temperature cues need empirical investigation. Future research needs to investigate if the effect holds with variability of coldness. Future research also needs to determine whether the documented effect occur across various pro-social contexts. Practical implications The results suggest that non-profit organizations incorporate “cold” cues into advertisements (people feeling cold or cold landscapes) to increase monetary donations and that these organizations should focus on targeting donors during wintertime (vs summer time) to get more donations. Originality/value This is the first research to demonstrate the effects of temperature cues on charitable donations. The added value of this paper is the use of physical temperature change to highlight the phenomenon, and the link between cold (vs warm) temperature cue and the need of social connection.

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Altmann, Steffen, Armin Falk, Paul Heidhues, Rajshri Jayaraman, and Marrit Teirlinck. "Defaults and Donations: Evidence from a Field Experiment." Review of Economics and Statistics 101, no. 5 (December 2019): 808–26. http://dx.doi.org/10.1162/rest_a_00774.

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We study the effects of defaults on charitable giving in a large-scale field experiment on an online fundraising platform. We exogenously vary default options along two choice dimensions: the charitable donation decision and the “co-donation” decision regarding how much to contribute to supporting the platform. We document a strong effect of defaults on individual behavior but nevertheless find that aggregate donation levels are unaffected by defaults. In contrast, co-donations increase in the default amount. We complement our experimental results with a structural model that investigates whether personalizing defaults based on individuals' donation histories can increase donation revenues.

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8

Hsu, Jane Lu, Guan-Yu Liang, and Chih-Ping Tien. "SOCIAL CONCERNS AND WILLINGNESS TO SUPPORT CHARITIES." Social Behavior and Personality: an international journal 33, no. 2 (January 1, 2005): 189–200. http://dx.doi.org/10.2224/sbp.2005.33.2.189.

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The market for charitable donations has its own functional systems. Well-known charities prevail by seeking donations and the competition can be intense. This study examines the factors affecting consumers' concerns about charitable donations and willingness to continue to support charities. Based on the results of this study, television and newspapers/magazines are major sources whence consumers gather charity information. The reputations of charities and the types of recipients are critical in gaining donors' trust to continue to support the organizations. How well the charities are managed financially is less of a concern. Donation intentions can be increased if more relevant information is available to potential donors.

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9

Kashif, Muhammad, Khurrum Faisal Jamal, and Mohsin Abdur Rehman. "The dynamics of Zakat donation experience among Muslims: a phenomenological inquiry." Journal of Islamic Accounting and Business Research 9, no. 1 (January 2, 2018): 45–58. http://dx.doi.org/10.1108/jiabr-01-2016-0006.

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Purpose The charitable organizations must understand the forces influencing donor behaviours. This issue has been debated rigorously among researchers belonging to Western societies; however, the exploration of donation experience among non-Western academics is limited. This study aims to discover the phenomenon of Zakat donation experience – an Islamic religious act of charity donation performed among Muslims to enhance our understanding of religious consumption practices in a Muslim country setting of Pakistan. Design/methodology/approach The authors used phenomenological methodology to collect data from 35 donors via face-to-face interviews. Findings The informants advocate individuality while making Zakat donations and believe that an independent donation experience brings them with higher levels of happiness, intrinsic drive to spend more and spiritual comfort. The Zakat donation is regarded as a great source of self-protection against the realm of evil spirits which is entirely a new finding with respect to charity donations. The informants identified several reasons for not donating through charities which mainly include lack of trust and limited product mix offered by charitable organizations. Practical implications Based on the findings of this research, the authors suggest charitable organizations to ensure procedural transparency and emphasize on Zakat collection, distribution and utilization methods to attract more donors. Originality/value The study contributes generally to charity marketing knowledge and specifically to consumer decision-making of religious acts performed in Muslim societies. The phenomenological method of inquiry and its application to study an Islamic act of donation has limited discussion in previous studies, which is a unique product of this study.

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10

Ryazanov, Arseny A., and Nicholas J. S. Christenfeld. "On the Limited Role of Efficiency in Charitable Giving." Nonprofit and Voluntary Sector Quarterly 47, no. 5 (May 16, 2018): 939–59. http://dx.doi.org/10.1177/0899764018773899.

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Performance measurement is considered useful in guiding donations to charities. We investigated whether efficiency rates predominately guide donations relative to available alternatives, or influence donation amounts. Across four studies ( N = 460), participants evaluating charity advertisements saw randomly assigned efficiency rates presented as background information. Participants could pledge a portion of a gift card, offered in return for participation, to their pick of presented charities. Participants were sensitive to relative, but not absolute, efficiency, giving more often to more relatively efficient charities but generally did not pledge them more money. Even providing an explicit standard of efficiency did not create an absolute sensitivity to efficiency, suggesting that efficiency information, steers, rather than encourages, or discourages, donations overall.

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11

Alhidari, Ibrahim S., Tania M. Veludo-de-Oliveira, Shumaila Y. Yousafzai, and Mirella Yani-de-Soriano. "Modeling the Effect of Multidimensional Trust on Individual Monetary Donations to Charitable Organizations." Nonprofit and Voluntary Sector Quarterly 47, no. 3 (January 24, 2018): 623–44. http://dx.doi.org/10.1177/0899764017753559.

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This study develops and validates a model that evaluates the effect of trust on individual monetary donations to charitable organizations (COs). Data were collected in Saudi Arabia using a two-stage approach and were analyzed via structural equation modeling. Data on psychosocial variables were collected in the first stage, and data on behavior were collected in the second stage, 4 weeks later. The findings confirm the study’s novel multidimensional perspective of trust in the context of individual monetary donations to COs in Saudi Arabia. The results validate the view that trust is present only when the individuals concerned are disposed to trust others and when they believe that the COs can conduct their charitable mission, are honest in the use of their donations, and prioritize beneficiaries’ rights. Individuals’ trust in COs affects both the intention to donate and future monetary donation behavior.

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12

Al Ashry (Ashry), Mohammed H. S. "A Proposed System to Manage Donations to Improve Public Schools and Colleges Academic Standings." International Journal of Business Administration 8, no. 6 (September 13, 2017): 22. http://dx.doi.org/10.5430/ijba.v8n6p22.

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Public schools are usually financed with governments’ grants, typically included in the annual budget. In the United States, financial donations are encouraged by the governing bodies and sanctioned by the deductible charitable contributions' taxing system. This paper proposes a donation-contribution scheme to strategically enhance education. The process is planned, developed and arranged by volunteers, schools’ principles-deans, and supervised by special members of the board of education. It involves special charity events and prearranged private visual demonstrations. Wealthy individuals and Corporate heads like to take advantage of the taxing deductible system to eliminate taxing of inappropriate financial write offs by subscribing to benevolent charitable activities. In Saudi Arabia, however, financial donations to public schools are non-existent. This paper provides preliminary partial draft code, and develops an example of a processing procedure for acquiring donations utilizing a reliable cost effective technique.

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13

Feldman, Naomi E. "Time is Money: Choosing between Charitable Activities." American Economic Journal: Economic Policy 2, no. 1 (February 1, 2010): 103–30. http://dx.doi.org/10.1257/pol.2.1.103.

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This paper analyzes the impact of a preferential tax-price for monetary donations on the joint decision to donate time (volunteer) and money. The methodological approach takes into account that consumption of each charitable good affects consumption of the other. Using data from a national survey on household charitable giving, the results show that donations of time and money are substitutes. However, a decrease in the tax-price of monetary donations also has a positive effect on donations of time that acts outside the change in relative prices. This more than offsets the substitution effect leading to an overall positive correlation between the two charitable goods. (JEL D64, H24, H31)

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14

Kang, Moon Young, Byungho Park, Sanghak Lee, Jaehwan Kim, and Greg Allenby. "Economic Analysis of Charitable Donations." Journal of Marketing and Consumer Behaviour in Emerging Markets 2, no. 4 (December 20, 2016): 40–57. http://dx.doi.org/10.7172/2449-6634.jmcbem.2016.2.3.

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15

Chin, G. "How to increase charitable donations." Science 346, no. 6209 (October 30, 2014): 596. http://dx.doi.org/10.1126/science.346.6209.596-h.

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16

Riecken, Glen, and Ugur Yavas. "Monetary Donations to Charitable Organizations." Services Marketing Quarterly 29, no. 2 (February 6, 2008): 67–78. http://dx.doi.org/10.1300/j396v29n02_04.

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17

Cairns, Jason, and Robert Slonim. "Substitution effects across charitable donations." Economics Letters 111, no. 2 (May 2011): 173–75. http://dx.doi.org/10.1016/j.econlet.2011.01.028.

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18

Asante, Isaac Owusu, Jiaming Fang, Dennis Fiifi Darko, and Hossin M. D. Altab. "Examining the Antecedents of User Donation Intentions Toward Social Media Articles: Moderation Effects of Social Contagion." SAGE Open 11, no. 1 (January 2021): 215824402110063. http://dx.doi.org/10.1177/21582440211006387.

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Donations to articles on social media, as a new behavior, have been trending in recent years. Unlike donations to a charitable and nonprofit organization or victims, donations to social media articles have been accorded minimal attention from academic researchers. From the stimuli–organism–response framework, this study proposed a model to investigate the factors that influence the donation intentions of users on social media toward articles. Our results demonstrate that the credibility of the article determines users’ donation intentions. The results also indicate that the perceived value (usefulness and enjoyment) of the article mediates the effects of article credibility on users’ donation intentions. The social contagion nature of the article is also proven to moderate the magnitude of impacts on donation intention by users’ perceived usefulness, perceived enjoyment, and perception of article credibility.

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Denis, Etienne, Claude Pecheux, and Luk Warlop. "When Public Recognition Inhibits Prosocial Behavior: The Case of Charitable Giving." Nonprofit and Voluntary Sector Quarterly 49, no. 5 (March 13, 2020): 951–68. http://dx.doi.org/10.1177/0899764020911203.

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Commonly regarded as an important driver of donation behavior, public recognition also can reduce donations. With three studies, this research manipulates whether donors receive public, private, imposed, or optional forms of recognition; the results show that the influence of recognition on the decision to donate is moderated by donors’ need for social approval. Whereas public recognition improves charitable giving among people with higher need for approval, imposing recognition reduces donations among people with lower need, suggesting a potential crowding-out effect on prior motives (Study 1). This penalty for public recognition disappears when the public recognition is optional (Study 2). When public recognition is saliently imposed (not requested), donation likelihood increases, suggesting that donors’ potential concerns about observers’ suspicion of their true motives is reduced (Study 3). This research highlights conditions in which public recognition encourages charitable giving and paves the way for further research on social dimensions of generosity.

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Zhang, Yong, Chuling Lin, and Jialing Yang. "Time or Money? The Influence of Warm and Competent Appeals on Donation Intentions." Sustainability 11, no. 22 (November 7, 2019): 6228. http://dx.doi.org/10.3390/su11226228.

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Charitable donations are important for healthy functioning and the sustainable development of our society. Individuals are making great contributions by donating their money or volunteering their time. Previous studies have discussed advertising strategies to promote either money or time donation. However, few have focused on money and time donation in one study or compared the effectiveness of advertising strategies to promote different types of donations. To promote an individual’s participation, this paper explores the role of advertising appeals in donation intentions. From the perspective of social cognition, this paper examines the influence of warm and competent advertising appeals on an individual’s donation intentions of time and money based on trait activation theory, revealing the underlying mechanisms. The results show that under the warm advertising appeal conditions, individuals are more willing to donate time due to the mediating role played by social connectedness. In contrast, under the competent advertising appeal conditions, individuals are more willing to donate money due to the mediating role played by competitive orientation. The implications and limitations are also discussed in this paper.

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Dou, Junsheng, Zhongyuan Zhang, and Emma Su. "Does Family Involvement Make Firms Donate More? Empirical Evidence From Chinese Private Firms." Family Business Review 27, no. 3 (June 5, 2014): 259–74. http://dx.doi.org/10.1177/0894486514538449.

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This article follows recent development on the socioemotional wealth perspective to examine the impact of family involvement on corporate charitable donations. Based on data collected from 2,821 Chinese private firms, we find that (a) family ownership and the duration of family control positively affect charitable donations and (b) when the next generation is unwilling to take over the business, the positive relationship between family ownership and charitable donations becomes weaker. These findings show that firms’ proactive stakeholder engagement is susceptible to family involvement. They also highlight the possible existence of the “dark” effect of certain socioemotional wealth dimensions on firms’ proactive stakeholder engagement.

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Ayvaz Çavdaroğlu, Nur. "Joint Pricing and Ordering Problem with Charitable Donations." Sustainability 12, no. 17 (August 26, 2020): 6950. http://dx.doi.org/10.3390/su12176950.

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Finding the correct pricing strategy for a product with multiple versions is an issue for retailers from various industries. In this paper, joint pricing and ordering problem is considered for a product that has two versions at each selling period. Two models, namely with or without the donation option, are analyzed and optimality conditions and monotonicity properties of the decision variables are characterized. When demands of products depend on prices of both versions, donating part of old product inventory would be more profitable for the retailer. Moreover, the donation model would result in less wasted inventory, contributing to sustainability and goals of green economy. Analytical results are supported with numerical analysis of a realistic case.

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23

CHOI, NAMKEE G., and JINSEOK KIM. "The effect of time volunteering and charitable donations in later life on psychological wellbeing." Ageing and Society 31, no. 4 (December 21, 2010): 590–610. http://dx.doi.org/10.1017/s0144686x10001224.

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ABSTRACTAlthough accumulated research findings point to both short- and long-term salutary effects of time volunteering on older adults' physical and mental health, little research has been done on the effect of older adults' making charitable donations on their wellbeing. Guided by activity theory and the theory of volunteering and using data from the first and second waves of Midlife Development in the United States (MIDUS, 1995–1996 and MIDUS II, 2004–2006), this study examined the question of whether time volunteering and charitable donations nine years earlier had a positive direct effect on psychological wellbeing among individuals age 55 and above. Controlling for time 1 (T1) psychological wellbeing and T1 human, cultural, and social capital resources, a moderate amount (up to ten hours monthly) of T1 time volunteering and any amount of T1 charitable donations had a direct positive effect on time 2 (T2; nine years later) psychological wellbeing. The findings also show a greater effect on psychological wellbeing of any amount of charitable donations than of any amount of time volunteering, although the extent of the effect of both time volunteering and charitable donations was small. With regard to human, cultural, and social capital resources, T1 self-rated health and generative quality were significant predictors of T2 psychological wellbeing, but T1 social capital had no significant effect on T2 psychological wellbeing.

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Erlandsson, Arvid, Artur Nilsson, Gustav Tinghög, David Andersson, and Daniel Västfjäll. "Donations to Outgroup Charities, but Not Ingroup Charities, Predict Helping Intentions Toward Street-Beggars in Sweden." Nonprofit and Voluntary Sector Quarterly 48, no. 4 (December 26, 2018): 814–38. http://dx.doi.org/10.1177/0899764018819872.

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This article investigates how donation behavior to charitable organizations and helping intentions toward begging European Union (EU)-migrants are related. This question was tested by analyzing survey responses from 1,050 participants sampled from the general Swedish population. Although the overall results suggested that donations to charitable organizations were positively related to helping intentions toward beggars, the results differed substantially as a function of whether the organization was perceived to focus its efforts on outgroup victims or on ingroup victims. Specifically, whereas donation behavior toward outgroup-focused organizations clearly predicted more helping intentions toward beggars (also when controlling for demographics, education, income, religiosity, and political inclination), donation behavior toward ingroup-focused organizations predicted slightly less helping intentions toward beggars. We conclude that the type of charitable organization a person donates to might tell us more about his or her values and preferences than merely whether or not he or she donates at all.

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Yörük, Bariş K. "Do Charitable Subsidies Crowd Out Political Giving? The Missing Link between Charitable and Political Contributions." B.E. Journal of Economic Analysis & Policy 15, no. 1 (January 1, 2015): 407–35. http://dx.doi.org/10.1515/bejeap-2012-0026.

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Abstract In the United States, charitable contributions can be deducted from taxable income making the price of giving inversely related to the marginal tax rate. However, several other types of contributions such as donations to political organizations are not tax deductible. This paper investigates the spillover effects of charitable subsidies on political giving using five cross-sectional surveys of charitable and political giving in the United States conducted from 1990 to 2001. The results show that charitable and political giving are complements. Compared with non-donors, charitable donors are more likely to donate and give more to political organizations. Increasing the price of charitable giving decreases not only charitable giving but also the probability of giving and the amount of donations to political organizations. This effect is robust under different specifications and highlights the externalities created by charitable subsidies.

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MICKLEWRIGHT, JOHN, and SYLKE V. SCHNEPF. "Who Gives Charitable Donations for Overseas Development?" Journal of Social Policy 38, no. 2 (April 2009): 317–41. http://dx.doi.org/10.1017/s0047279408002869.

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AbstractIndividuals' donations to overseas charities are an important source of funding for development assistance from rich industrialised countries. But little is known about the nature of these charitable donations. The literature on giving focuses on total donations to all causes and does not identify separately the pattern or the determinants of giving to any particular cause. We investigate giving to overseas causes using UK survey microdata that record individuals' donations to different types of charity. We establish a picture of overseas giving, comparing this with giving to other causes. Socio-economic correlates of both types of giving are analysed, including gender, marital status, occupation, education and, especially, income. We also investigate the relationship between individuals' overseas giving and their attitudes towards poverty in developing countries.

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Mazodier, Marc, Francois Anthony Carrillat, Claire Sherman, and Carolin Plewa. "Can donations be too little or too much?" European Journal of Marketing 55, no. 1 (September 23, 2020): 271–96. http://dx.doi.org/10.1108/ejm-03-2019-0278.

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Purpose Charities depend on giving behaviors of organizations to fulfil their purpose, whereas corporations seek to improve their image in return. Accordingly, the purpose of this research is to investigate optimal donation thresholds for organizations to enhance their corporate social responsibility (CSR) image. Design/methodology/approach Experiment 1 (N = 482) tests whether CSR image improves with donation amount up to the point at which it becomes excessive (H1) and whether this point differs between firms in a positive versus negative economic situation (H2). Experiment 2 (N = 432) examines the role of consumer attribution of firm motives through mediation of these effects (H3), while also exploring consumer donation expectations by testing an “undefined” amount. Experiment 3 (N = 400) validates the role of attributions through the moderating effect of motives. Findings The experiments demonstrate an optimal interval between inferior and superior donation amounts that maximize the impact of corporate giving on CSR image through the attribution of society-serving motives. Furthermore, the economic situation of the company alters these thresholds – higher donations are required to positively influence the CSR image when the company is in a favorable situation. Research limitations/implications This research answers a long-term call to provide more reliable tools on which to base charitable giving decisions. It also identifies perceived donating motives as the psychological process underlying consumers’ response to donation magnitudes. Practical implications The authors determine psychological donation thresholds by examining amounts perceived as insignificant in comparison to excessive and provide managers with an easy-to-implement method to determine optimal donation amounts from their target market. Originality/value By examining charitable giving at the micro-level, this research provides practical advice to companies on how to determine, ahead of time, how much to donate and what exactly to communicate in which economic situation.

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Simpson, Bonnie, Katherine White, and Juliano Laran. "When Public Recognition for Charitable Giving Backfires: The Role of Independent Self-Construal." Journal of Consumer Research 44, no. 6 (September 26, 2017): 1257–73. http://dx.doi.org/10.1093/jcr/ucx101.

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Abstract This research examines the effectiveness of public recognition in encouraging charitable giving, demonstrating that public recognition can sometimes decrease donations. While previous work has largely shown that making donations visible to others can motivate donors, the present research shows that the effectiveness of public recognition depends on whether potential donors are under an independent (i.e., separate from others) or interdependent (i.e., connected with others) self-construal. Across seven experimental studies, an independent self-construal decreases donation intentions and amounts when the donor will receive public recognition compared to when the donation will remain private. This effect is driven by the activation of an agentic motive, wherein independents are motivated to make decisions that are guided by their own goals and self-interests, rather than being influenced by the opinions and expectations of others. This research contributes to the understanding of the nuanced roles of both public recognition and self-construal in predicting donation behavior.

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Bányai, Viktória, and Szonja Ráhel Komoróczy. "Synagogue Objects Related to Charity on Shabbat: Shnoder-Signs and Shnoder-Books in the Hungarian Lands." Arts 9, no. 2 (May 21, 2020): 63. http://dx.doi.org/10.3390/arts9020063.

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In Ashkenazi Jewish communities, it is customary to promise a donation to charitable causes after being called up to the Torah on Shabbat and on holidays—there is even a Yiddish term for it: shnodern. In our article, we will look at various synagogue objects related to this type of charity, focusing on Hungarian lands. First, we will look at signs and plaques, affixed to the bimah, which mention possible purposes for the charity. Second, since it is forbidden to make a note of, let alone fulfill the promise of a charitable donation on Shabbat, we will look at objects that show ways that these donations were recorded.

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Hudak, Katelin M., Emily Friedman, Joelle Johnson, and Sara E. Benjamin-Neelon. "Food Bank Donations in the United States: A Landscape Review of Federal Policies." Nutrients 12, no. 12 (December 8, 2020): 3764. http://dx.doi.org/10.3390/nu12123764.

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Rates of food insecurity have increased substantially in the United States (US), and more families are turning to the charitable food system to help meet their needs. Prior studies have examined the nutritional quality of foods offered through food banks, but little is known about what government policies may shape the healthy food donation landscape. The purpose of this study was to review US federal policies that impact food and beverage donations to food banks and assess whether policies encourage healthy food donations. In spring 2020, two researchers independently reviewed federal food and beverage donation policies using predefined search terms in two legal databases. We identified six categories of policies based on the existing food donation literature and themes that emerged in the policy review. We identified 42 federal policies spanning six categories that addressed food and beverage donations to food banks. The largest category was “government programs,” with 19 (45%) policies. The next largest category was “donation via schools,” with 12 (29%) policies. However, no policies specifically addressed the nutritional quality of food donations. There is an opportunity for the federal government to strengthen food bank donation policies and improve the nutritional quality of donated foods and beverages.

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Sadykov, R. M., and N. L. Bolshakova. "CHARITABLE ACTIVITIES IN MODERN RUSSIA." Vestnik Universiteta, no. 7 (September 7, 2020): 188–92. http://dx.doi.org/10.26425/1816-4277-2020-7-188-192.

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Сharitable organizations and charitable activities in Russia and their role in modern conditions have been considered. Charity in Russia today is a significant and important institution that continues the social policy of the state. The reasons, forms and types of charity have been presented. The innovative forms of charity have been identifed: SMS donations, using charity portals and donation services, purchasing a product or service in favor of charity, charity events, and volunteering. A promising form of charitable activity is volunteering. According to the results of a sociological study, charity is popular among the population: 89.5% of respondents have ever been involved in charity. In general, the respondents have a positive image of charity in Russia. Most of the respondents in one way or another have ever taken part in charity and noted the possibility of participation in the future.

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32

Agarwal, Vikas, Yan Lu, and Sugata Ray. "Are hedge funds' charitable donations strategic?" Journal of Corporate Finance 66 (February 2021): 101842. http://dx.doi.org/10.1016/j.jcorpfin.2020.101842.

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Rubaltelli, Enrico, and Sergio Agnoli. "The emotional cost of charitable donations." Cognition & Emotion 26, no. 5 (August 2012): 769–85. http://dx.doi.org/10.1080/02699931.2011.613921.

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34

Blumkin, Tomer, and Efraim Sadka. "A case for taxing charitable donations." Journal of Public Economics 91, no. 7-8 (August 2007): 1555–64. http://dx.doi.org/10.1016/j.jpubeco.2007.02.003.

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35

Lwin, Michael, Ian Phau, and Aaron Lim. "Charitable donations: empirical evidence from Brunei." Asia-Pacific Journal of Business Administration 5, no. 3 (September 23, 2013): 215–33. http://dx.doi.org/10.1108/apjba-12-2012-0081.

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Gustafsson, Björn, Xiuna Yang, Gang Shuge, and Dai Jianzhong. "Charitable donations by China’s private enterprises." Economic Systems 41, no. 3 (September 2017): 456–69. http://dx.doi.org/10.1016/j.ecosys.2016.10.007.

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37

Tietz, Matthias A., and Simon C. Parker. "Charitable donations by the self-employed." Small Business Economics 43, no. 4 (March 30, 2014): 899–916. http://dx.doi.org/10.1007/s11187-014-9580-6.

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38

OSELLA, FILIPPO. "Charity and Philanthropy in South Asia: An introduction." Modern Asian Studies 52, no. 1 (January 2018): 4–34. http://dx.doi.org/10.1017/s0026749x17000725.

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There are no reliable figures to help us measure the volume of charitable donations in South Asia but, according to the 2014 World Giving Index, Sri Lanka is ranked ninth in the world for the charitable efforts of its citizens, while other South Asian countries figure in the top 75 out of 135 countries surveyed. According to the same index, India comes first in the world for the overall number of people donating money to charities and volunteering for social causes; Pakistan is ranked sixth for the number of charitable donations; India, Pakistan, and Bangladesh are within the top ten countries for the number of people who have ‘helped a stranger’ in the 12 months prior to the survey. According to a 2001 survey by the Sampradaan Centre for Indian Philanthropy, among members of the A–C socio-economic classes, 96 per cent of respondents donated annually an average of Rs 1,420. The total amount donated was Rs 16.16 billion. Two surveys conducted in West Bengal and Sri Lanka suggest that South Asians across the social spectrum contribute readily to charity.

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Fox, Jodette M., and Stuart C. Carr. "Internet technology and poverty relief." South Pacific Journal of Psychology 12 (2000): 52–57. http://dx.doi.org/10.1017/s025754340000050x.

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AbstractUnlike their television counterparts, website fund-raising advertisements designed by international aid agencies do not have to be compressed into short grabs and bites. This means that website technology might be used to convey relatively abstract, situational attributions for poverty, which are known to increase charitable donations. Seventy undergraduates from Australia's Northern Territory University viewed a simulated aid agency website containing varying degrees of textual and visual information about these situational causes of poverty; completed the situational attributions-focused Causes of Third World Poverty Questionnaire (CTWPQ); and reported their intentions to donate money to the simulated aid organisation's poverty relief projects. Consistent with attribution theory, both situational attributions made about poverty and charitable donation intentions were optimised when the website contained an optimal amount of (textual and visual) information on the situational causes of poverty. These preliminary findings suggest how Internet technology can be applied to raise dollar donations, as well as increasing tolerance within diverse regions like the South Pacific.

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40

Roberts, Jennifer R., and Molly Maxfield. "Mortality Salience and Age Effects on Charitable Donations." American Behavioral Scientist 63, no. 14 (May 21, 2019): 1863–84. http://dx.doi.org/10.1177/0002764219850864.

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Research suggests that people are typically more generous in later life. Terror management theory offers one explanation for this pattern. The theory suggests that humans’ innate desire to survive results in strong reactions to increased awareness of mortality, thereby affecting behaviors. Older adults’ increasing proximity to life’s end has been associated with greater generative concern, as a means of caring for future generations and ensuring symbolic immortality. This experimental study evaluated the effects of age and mortality salience on charitable giving. Age and mortality salience interacted to affect donations overall and specifically for in-group and out-group donations. Compared with respective age-based control groups, findings indicate that mortality salience primes led young adults to donate less overall to the in-group, and older adults to donate more overall and more to the out-group. Middle-aged adults’ donations did not vary according to priming condition. Results suggest that contemplation of mortality differentially affects charitable donations of young and older adults.

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41

Oppenheimer, Daniel M. "Increasing Donations and Improving Donor Experiences." Policy Insights from the Behavioral and Brain Sciences 2, no. 1 (October 2015): 203–10. http://dx.doi.org/10.1177/2372732215600884.

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Giving to charity not only helps fund programs that are beneficial to society but also reliably increases the well-being of donors. However, not all donations are equally effective at improving donor happiness. This article reviews the research from psychology and behavioral economics and identifies several key factors for optimizing donor experiences. These lessons can be used to design charitable appeals that are highly effective and that create conditions that make charitable giving more rewarding to donors, which increases the likelihood that they will donate again.

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42

McAuliffe, William H. B., Hannah Moshontz, Thomas G. McCauley, and Michael E. McCullough. "Searching for Prosociality in Qualitative Data: Comparing Manual, Closed–Vocabulary, and Open–Vocabulary Methods." European Journal of Personality 34, no. 5 (September 2020): 903–16. http://dx.doi.org/10.1002/per.2240.

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Although most people present themselves as possessing prosocial traits, people differ in the extent to which they actually act prosocially in everyday life. Qualitative data that were not ostensibly collected to measure prosociality might contain information about prosocial dispositions that is not distorted by self–presentation concerns. This paper seeks to characterise charitable donors from qualitative data. We compared a manual approach of extracting predictors from participants’ self–described personal strivings to two automated approaches: A summation of words predefined as prosocial and a support vector machine classifier. Although variables extracted by the support vector machine predicted donation behaviour well in the training sample ( N = 984), virtually, no variables from any method significantly predicted donations in a holdout sample ( N = 496). Raters’ attempts to predict donations to charity based on reading participants’ personal strivings were also unsuccessful. However, raters’ predictions were associated with past charitable involvement. In sum, predictors derived from personal strivings did not robustly explain variation in charitable behaviour, but personal strivings may nevertheless contain some information about trait prosociality. The sparseness of personal strivings data, rather than the irrelevance of open–ended text or individual differences in goal pursuit, likely explains their limited value in predicting prosocial behaviour. © 2020 European Association of Personality Psychology

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43

Jilke, Sebastian, Jiahuan Lu, Chengxin Xu, and Shugo Shinohara. "Using Large-Scale Social Media Experiments in Public Administration: Assessing Charitable Consequences of Government Funding of Nonprofits." Journal of Public Administration Research and Theory 29, no. 4 (May 12, 2018): 627–39. http://dx.doi.org/10.1093/jopart/muy021.

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Abstract In this article, we introduce and showcase how social media can be used to implement experiments in public administration research. To do so, we pre-registered a placebo-controlled field experiment and implemented it on the social media platform Facebook. The purpose of the experiment was to examine whether government funding to nonprofit organizations has an effect on charitable donations. Theories on the interaction between government funding and charitable donations stipulate that government funding of nonprofit organizations either decreases (crowding-out), or increases (crowding-in) private donations. To test these competing theoretical predictions, we used Facebook’s advertisement facilities and implemented an online field experiment among 296,121 Facebook users nested in 600 clusters. Through the process of cluster-randomization, groups of Facebook users were randomly assigned to different nonprofit donation solicitation ads, experimentally manipulating information cues of nonprofit funding. Contrary to theoretical predictions, we find that government funding does not seem to matter; providing information about government support to nonprofit organizations neither increases nor decreases people’s propensity to donate. We discuss the implications of our empirical application, as well as the merits of using social media to conduct experiments in public administration more generally. Finally, we outline a research agenda of how social media can be used to implement public administration experiments.

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Blokhina, Elena. "Assessment of the prospects for the development of a charitable foundation when it is applied by the management subsystem of the project management type." Artificial societies 16, no. 2 (2021): 0. http://dx.doi.org/10.18254/s207751800014741-4.

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The article presents the results of the analysis of retrospective information about donors' money receipts to a charitable foundation in the city of Novokuznetsk. Based on the statistical calculations performed, the analysis of the dynamics of donations to a charitable foundation, which is due to the management mechanism of a charitable foundation based on a project-based approach, is carried out, and the relationship of this type of management with the prospect of the fund's activities is presented. differentiation of all donors into groups was carried out. It is shown that when the management subsystem of a charitable fund uses project-type management mechanisms, it is rather difficult to achieve stable financing of charitable activities; in order to stabilize the fund's work, it is necessary to apply a process approach, for which it is necessary for each group of potential donors to develop methods to stimulate their constant donations.

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45

Goldsworth, J. "The power of advancement and charitable donations." Trusts & Trustees 13, no. 3 (March 24, 2007): 99–100. http://dx.doi.org/10.1093/tandt/ttl060.

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46

Green, Corliss L., and Deborah J. Webb. "Factors Influencing Monetary Donations to Charitable Organizations." Journal of Nonprofit & Public Sector Marketing 5, no. 3 (October 6, 1997): 19–40. http://dx.doi.org/10.1300/j054v05n03_03.

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47

Ho, Shirley J., and Cheng-Li Huang. "Managerial Altruism and Governance in Charitable Donations." Managerial and Decision Economics 38, no. 7 (March 17, 2017): 1058–68. http://dx.doi.org/10.1002/mde.2845.

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48

Coffman, Lucas C. "FUNDRAISING INTERMEDIARIES INHIBIT QUALITY-DRIVEN CHARITABLE DONATIONS." Economic Inquiry 55, no. 1 (July 25, 2016): 409–24. http://dx.doi.org/10.1111/ecin.12379.

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49

Baker, Paul L., and Chris Dawson. "The corporation tax elasticity of charitable donations." Journal of Economic Behavior & Organization 178 (October 2020): 1–14. http://dx.doi.org/10.1016/j.jebo.2020.07.008.

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50

Paarlberg, Laurie E., Rebecca Nesbit, Richard M. Clerkin, and Robert K. Christensen. "The Politics of Donations: Are Red Counties More Donative Than Blue Counties?" Nonprofit and Voluntary Sector Quarterly 48, no. 2 (October 20, 2018): 283–308. http://dx.doi.org/10.1177/0899764018804088.

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This article integrates parallel literatures about the determinants of redistribution across place. Using regression-based path analysis, we explore how tax burden mediates the relationship between political conditions and charitable contributions. Our analysis indicates that counties with a higher proportion of people voting Republican report higher charitable contributions, and tax burden partially mediates this relationship. However, the effect of political ideology on charitable contributions is nonlinear. As the proportion voting Republican in non-Republican-dominated counties increases, the predicted levels of charitable giving actually decreases. In contrast, as the proportion voting Republican increases in Republican-dominated counties, charitable contributions increase. Higher levels of political competition decrease charitable giving, again with partial mediation by tax burden. We also find that the “crowding in” effect of lower tax burdens on charitable giving only partially compensates for the loss of public revenue. Ultimately, total levels of redistribution—both private and government—are higher in Democratic-leaning counties.

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